Chapter 5728: FUEL USE TAX

(A)
"Motor vehicle" means everything on wheels that is self-propelled, other than
by muscular power or power collected from electric trolley wires and other than
vehicles or machinery not designed for or employed in general highway
transportation, used to transport or propel persons or property over a public
highway.

(B)
"Commercial car" means any motor vehicle used for transporting persons or
property, wholly on its own structure on a public highway.

(C)
"Commercial tractor" means any motor vehicle designed and used to propel or
draw a trailer or semi-trailer or both on a public highway without having any
provision for carrying loads independently of such trailer or
semi-trailer.

(D)
"Trailer"
means everything on wheels that is not self-propelled, except vehicles or
machinery not designed for or employed in general highway transportation, used
for carrying property wholly on its own structure and for being drawn by a
motor vehicle on a public highway, including any such vehicle when formed by or
operated as a combination of a semi-trailer and a vehicle of the dolly type
such as that commonly known as a trailer dolly. "Trailer" does not include
manufactured homes as defined in division (C)(4) of section 3781.06 of the
Revised Code or mobile homes as defined in division (O) of section 4501.01 of
the Revised Code.

(E)
"Semi-trailer" means everything on wheels that is not self-propelled, except
vehicles or machinery not designed for or employed in general highway
transportation, designed and used for carrying property on a public highway
when being propelled or drawn by a commercial tractor when part of its own
weight or the weight of its load, or both, rest upon and is carried by a
commercial tractor.

(F)
"Commercial tandem" means any commercial car and trailer or any commercial
tractor, semi-trailer, and trailer when fastened together and used as one
unit.

(G)
"Commercial tractor combination" means any commercial tractor and semi-trailer
when fastened together and used as one unit.

(H)
"Axle" means two or more load carrying wheels mounted in a single transverse
vertical plane.

(I)
"Public
highway" means any highway, road, or street dedicated to public use, including
a highway under the control and jurisdiction of the Ohio turnpike
and infrastructure commission created by the
provisions of section 5537.02 of the Revised Code and land and lots over which
the public, either as user or owner, generally has a right to pass even though
such land or lots are closed temporarily by public authorities for the purpose
of construction, reconstruction, maintenance, or repair.

(J)
"Jurisdiction" means a state of the United States, the District of Columbia, or
a province or territory of Canada.

(A)
Except as provided in section
5728.03 of the Revised Code, every
person who is liable for the tax imposed by section
5728.06 of the Revised Code on the
operation of a commercial car or a commercial tractor that is, or is to be,
operated or driven upon a public highway in two or more jurisdictions shall
cause to be filed annually with the tax commissioner an application for a fuel
use permit to be furnished by the commissioner for that purpose.

Each application for a fuel use permit for a commercial car or
a commercial tractor shall contain any information the tax commissioner
prescribes.

(B)
Upon
receipt of the application, the tax commissioner shall issue to the person
making the application a fuel use permit and any identification device that the
commissioner considers necessary for the proper administration of this chapter.
The permit and the identification device shall be of a design and contain any
information the commissioner considers necessary. The identification device
shall be displayed on the commercial car or commercial tractor for which it was
issued at all times in the manner the commissioner prescribes. The fuel use
permits and the identification device shall not be transferable. In case of the
loss of a fuel use permit or identification device, the commissioner shall
issue a duplicate of the permit or device.

The fuel use permit shall be valid until it expires or is
suspended or surrendered.

(A)
In lieu of filing an application for an
annual fuel use permit under section
5728.02 of the Revised Code and in
lieu of filing returns under section
5728.08 of the Revised Code, a
person who is the owner of a commercial car or a commercial tractor that would
otherwise be liable for the tax imposed by section
5728.06 of the Revised Code, that
is, or is to be, operated or driven upon a public highway, may file an
application with the tax commissioner for a single-trip fuel use permit. The
application shall be based on rules adopted by the tax commissioner and shall
include an amount estimated to be substantially equivalent to the fuel use tax
liability that the applicant will incur by driving on the highways of this
state during the period covered by the single-trip permit. The amount so
estimated shall be considered to be the fuel use tax liability so incurred.

The commissioner may authorize independent permit services or
other persons to issue single-trip fuel use permits.

(B)
The tax commissioner shall adopt rules
establishing all of the following:

(3)
Requirements that
independent permit services or other persons must meet to be authorized to
issue single-trip fuel use permits and procedures for obtaining that
authorization;

(4)
Estimates of
the amount substantially equivalent to the fuel use tax liability that an
applicant will incur by driving on the highways of this state during the period
covered by the permit.

(C)
No person whose fuel use permit issued
under section
5728.02 of the Revised Code is
currently under suspension in accordance with section
5728.11 of the Revised Code shall
be issued a single-trip fuel use permit under this section.

(D)
All moneys collected pursuant to this
section shall be deposited in the state treasury in accordance with section
5728.08 of the Revised Code.

(A)
It is unlawful for any person to operate
a commercial car or a commercial tractor that is subject to the tax imposed by
section 5728.06 of the Revised Code on a
public highway in two or more jurisdictions under either of the following
circumstances:

(1)
Without a fuel use permit
or single trip fuel use permit for such commercial car or commercial tractor.

(2)
With a suspended or
surrendered fuel use permit for such commercial car or commercial tractor.

(B)
The judge or
magistrate of any court finding any person guilty of unlawfully operating a
commercial car or commercial tractor as provided for in this section shall
immediately notify the tax commissioner of such violation and shall transmit to
the tax commissioner the name and the permanent address of the owner of the
commercial car or commercial tractor operated in violation of this section, the
registration number, the state of registration, and the certificate of title
number of the commercial car or commercial tractor. The commercial car or
commercial tractor involved in a violation of division (A)(1) or (2) of this
section may be detained until a valid fuel use permit is obtained or
reinstated.

The tax commissioner may enter into cooperative reciprocal
agreements providing for the imposition of fuel use taxes on an apportionment
or allocation basis with the proper authority of any state, any commonwealth,
the District of Columbia, a state or province of a foreign country, or a
territory or possession of the United States or of a foreign country. The
agreement may provide for determining the base state for fuel users, users'
records requirements, audit procedures, exchange of information, the definition
of qualified motor vehicles, bonding requirements, reporting requirements,
reporting periods, specifying uniform penalty and interest for late reporting
or payment, determining methods of collecting and remitting fuel use taxes to
member jurisdictions, and such other provisions as will facilitate the
administration of the agreement.

To any extent provisions of the Revised Code governing the
administration of the tax levied by section
5728.06 of the Revised Code are
irreconcilable with provisions of a reciprocal agreement entered into pursuant
to this section, the provisions of the reciprocal agreement prevail.

The agreement may provide for the commissioner to audit the
records of persons based in this state for purposes of the agreement in order
to determine whether the fuel use taxes due each member jurisdiction are
properly reported and paid. If any person based in this state fails to properly
report and pay fuel use taxes as required by the agreement, the commissioner
may issue an assessment against that person pursuant to the provisions of the
agreement and section
5728.10 of the Revised Code.

The commissioner may exchange with the proper officers of other
member jurisdictions and with the repository of the agreement any information
in the commissioner's possession relative to the administration and enforcement
of the agreement. The exchange of information under this section is not a
violation of section
5703.21 or
5715.50 of the Revised Code. For
purposes of this section, "proper officers of other member jurisdictions"
includes officers of any agency, department, or instrumentality of another
member jurisdiction with authority under the laws of that jurisdiction to
administer or enforce motor vehicle or taxation laws.

The commissioner may adopt rules for the administration and
enforcement of the agreement entered into pursuant to this section, and shall
prescribe and supply necessary forms.

The commissioner may provide information necessary for the
administration and enforcement of this chapter to persons who collect such
information for the purpose of providing it to other persons that are
responsible for the administration and enforcement of motor vehicle or tax
laws. The information provided by the commissioner shall identify the taxpayer
and the status of the taxpayer's account obtained from the filings required
under sections
5728.01 to
5728.14 of the Revised Code.
Providing such information under this section is not a violation of section
5703.21 or
5715.50 of the Revised Code.

(A)
For the following purposes, an excise tax
is hereby imposed on the use of motor fuel to operate on the public highways of
this state a commercial car with three or more axles, regardless of weight,
operated alone or as part of a commercial tandem, a commercial car with two
axles having a gross vehicle weight or registered gross vehicle weight
exceeding twenty-six thousand pounds operated alone or as part of a commercial
tandem, or a commercial tractor operated alone or as part of a commercial
tractor combination or commercial tandem: to provide revenue for maintaining
the state highway system, to widen existing surfaces on such highways, to
resurface such highways, to enable the counties of the state properly to plan
for, maintain, and repair their roads, to enable the municipal corporations to
plan, construct, reconstruct, repave, widen, maintain, repair, clear, and clean
public highways, roads, and streets; to pay that portion of the construction
cost of a highway project that a county, township, or municipal corporation
normally would be required to pay, but that the director of transportation,
pursuant to division (B) of section
5531.08 of the Revised Code,
determines instead will be paid from moneys in the highway operating fund; to
maintain and repair bridges and viaducts; to purchase, erect, and maintain
street and traffic signs and markers; to purchase, erect, and maintain traffic
lights and signals; to pay the costs apportioned to the public under section
4907.47 of the Revised Code; and
to supplement revenue already available for such purposes, to distribute
equitably among those persons using the privilege of driving motor vehicles
upon such highways and streets the cost of maintaining and repairing the same,
and to pay the interest, principal, and charges on bonds and other obligations
issued pursuant to Section 2i of Article VIII, Ohio Constitution, and sections
5528.30 and
5528.31 of the Revised Code. The
tax is imposed in the same amount as the motor fuel tax imposed under Chapter
5735. of the Revised Code plus an additional tax of three cents per gallon of
motor fuel used before July 1, 2004, provided that the additional tax shall be
reduced to two cents per gallon of motor fuel used from July 1, 2004 through
June 30, 2005, as determined by the gallons consumed while operated on the
public highways of this state. Subject to section
5735.292 of the Revised Code, on
and after July 1, 2005, the tax shall be imposed in the same amount as the
motor fuel tax imposed under Chapter 5735. of the Revised Code. Payment of the
fuel use tax shall be made by the purchase within Ohio of such gallons of motor
fuel, for which the tax imposed under Chapter 5735. of the Revised Code has
been paid, as is equivalent to the gallons consumed while operating such a
motor vehicle on the public highways of this state, or by direct remittance to
the treasurer of state with the fuel use tax return filed pursuant to section
5728.08 of the Revised Code.

Any person subject to the tax imposed under this section who
purchases motor fuel in this state for use in another state in excess of the
amount consumed while operating such motor vehicle on the public highways of
this state shall be allowed a credit against the tax imposed by this section or
a refund equal to the motor fuel tax paid to this state on such excess. No such
credit or refund shall be allowed for taxes paid to any state that imposes a
tax on motor fuel purchased or obtained in this state and used on the highways
of such other state but does not allow a similar credit or refund for the tax
paid to this state on motor fuel purchased or acquired in the other state and
used on the public highways of this state.

The tax commissioner is authorized to determine whether such
credits or refunds are available and to prescribe such rules as are required
for the purpose of administering this chapter.

(B)
Within sixty days after the last day of
each month, the tax commissioner shall determine the amount of motor fuel tax
allowed as a credit against the tax imposed by this section. The commissioner
shall certify the amount to the director of budget and management and the
treasurer of state, who shall credit the amount in accordance with section
5728.08 of the Revised Code from
current revenue arising from the tax levied by section
5735.05 of the Revised Code.

(C)
The owner of each commercial
car and commercial tractor subject to sections
5728.01 to
5728.14 of the Revised Code is
liable for the payment of the full amount of the taxes imposed by this section.

An owner who is a person regularly engaged, for compensation,
in the business of leasing or renting motor vehicles without furnishing drivers
may designate that the lessee of a motor vehicle leased for a period of thirty
days or more shall report and pay the tax incurred during the duration of the
lease. An owner who is an independent contractor that furnishes both the driver
and motor vehicle, may designate that the person so furnished with the driver
and motor vehicle for a period of thirty days or more shall report and pay the
tax incurred during that period. An independent contractor that is not an
owner, but that furnishes both the driver and motor vehicle and that has been
designated by the owner of the motor vehicle to report and pay the tax, may
designate that the person so furnished with driver and motor vehicle for a
period of thirty days or more shall report and pay the tax incurred during that
period.

The treasurer of state shall refund the amount of fuel use
taxes overpaid, paid illegally or erroneously, or paid on any illegal or
erroneous assessment. Applications for refund shall be filed with the tax
commissioner, on the form prescribed by the commissioner, within four years
from the date of the overpayment, the illegal or erroneous payment of the tax,
or the payment of the illegal or erroneous assessment. An application shall be
filed by the person who made payment of the tax for which the refund is
claimed. When a refund is granted for payment of an illegal or erroneous
assessment issued by the commissioner, the refund shall include interest on the
amount of the refund from the date of the payment. The interest shall be
computed at the rate per annum prescribed by section
5703.47 of the Revised Code.

On the filing of the application, the commissioner shall
determine the amount of refund to which the applicant is entitled. If the
amount is not less than that claimed, the commissioner shall certify the amount
to the director of budget and management and treasurer of state for payment
from the tax refund fund created by section
5703.052 of the Revised Code. If
the amount is less than that claimed, the commissioner shall proceed in
accordance with section
5703.70 of the Revised Code.

Every person who is or becomes liable for the payment of the
tax levied in section
5728.06 of the Revised Code shall
maintain detailed distance and fuel records for each commercial car and
commercial tractor owned, leased, rented, or otherwise operated by such person.
Such records shall be available at any time, during normal business hours, for
the inspection of the tax commissioner or the commissioner's duly authorized
agents and shall be preserved for a period of four years from the date the
return required to be filed under section
5728.08 of the Revised Code was
due or filed, whichever is later.

Except as provided in
section 5728.03 of the Revised Code and
except as otherwise provided in division (A) of section
5728.06 of the Revised Code,
whoever is liable for the payment of the tax levied by section
5728.06 of the Revised Code, on
or before the last day of each January, April, July, and October, shall file
with the tax commissioner, on forms prescribed by the commissioner, a fuel use
tax return and make payment of the full amount of the tax due for the operation
of each commercial car and commercial tractor for the preceding three calendar
months.

The commissioner
shall immediately forward to the treasurer of state all money received from the
tax levied by section
5728.06 of the Revised
Code.

The treasurer of
state shall place to the credit of the tax refund fund created by section
5703.052 of the Revised Code,
out of receipts from the taxes levied by section
5728.06 of the Revised Code,
amounts equal to the refund certified by the tax commissioner pursuant to
section 5728.061 of the Revised Code.
Receipts from the tax shall be used by the commissioner to defray expenses
incurred by the department of taxation in administering sections
5728.01 to
5728.14 of the Revised
Code.

All moneys received
in the state treasury from taxes levied by section
5728.06 of the Revised Code and
fees assessed under section
5728.03 of the Revised Code that
are not required to be placed to the credit of the tax refund fund as provided
by this section , during each
calendar year, shall be credited to the highway
improvement bond retirement fund created by section
5528.12 of the Revised Code
until the commissioners of the sinking fund certify to the treasurer of state,
as required by section
5528.17 of the Revised Code,
that there are sufficient moneys to the credit of the highway improvement bond
retirement fund to meet in full all payments of interest, principal, and
charges for the retirement of bonds and other obligations issued pursuant to
Section 2g of Article VIII, Ohio Constitution, and sections
5528.10 and
5528.11 of the Revised Code due
and payable during the current calendar year and during the following calendar
year. All moneys received in the state treasury from taxes
levied under section 5728.06 of the Revised Code and
fees assessed under section
5728.03 of the Revised Code that
are not required to be placed to the credit of the tax refund fund as provided
by this section shall be credited to the highway operating fund created by
section 5735.291 of the Revised Code,
except as provided by the following paragraph of this section.

From the date of the
receipt by the treasurer of state of certification from the commissioners of the sinking
fund, as required by section 5528.18 of the
Revised Code, certifying that the moneys to the credit of the highway
improvement bond retirement fund are sufficient to meet in full all payments of
interest, principal, and charges for the retirement of all bonds and other
obligations that may be issued pursuant to Section 2g of Article VIII, Ohio
Constitution, and sections
5528.10 and
5528.11 of the Revised Code,
all moneys received in the state treasury from the taxes levied
under section 5728.06 and fees assessed under
section 5728.03 of the Revised Code that
are not required to be placed to the credit of the tax refund fund as provided
by this section, shall be deposited to the credit of the highway operating
fund.

(A)
Any
person who fails to file timely the return required by section
5728.08 of the Revised Code may be
required to pay an additional charge equal to the greater of fifty dollars or
ten per cent of the tax due. The tax commissioner may adopt rules providing for
the imposition and remission of the additional charges. Any additional charge
imposed under this section may be collected through an assessment as provided
in section
5728.10 of the Revised Code.

(B)
If the tax imposed by this
chapter, or any portion of that tax, whether determined by the tax commissioner
or the taxpayer, is not paid on or before the date prescribed in section
5728.08 of the Revised Code,
interest shall be collected and paid in the same manner as the tax, upon that
unpaid amount at the rate per annum prescribed by section
5703.47 of the Revised Code from
the date prescribed for payment of the tax until it is paid or until the day an
assessment is issued under section
5728.10 of the Revised Code,
whichever occurs first. Any interest imposed under this chapter may be
collected through an assessment as provided in section
5728.10 of the Revised Code.

(A)
If any person required to file a fuel use tax return by sections 5728.01 to
5728.14 of the Revised Code, fails to file the return within the time
prescribed by those sections, files an incomplete return, files an incorrect
return, or fails to remit the full amount of the tax due for the period covered
by the return, the tax commissioner may make an assessment against the person,
based upon any information in the commissioner's possession, for the period for
which the tax was due.

No assessment shall be
made against any person for any tax imposed by this chapter more than four
years after the return date for the period for which the tax was due or more
than four years after the return for the period was filed, whichever is later.
This section does not bar an assessment against any person who fails to file a
fuel use tax return as required by this chapter, or who files a fraudulent fuel
use tax return.

A penalty of up to
fifteen per cent may be added to the amount of every assessment made pursuant
to this section. The commissioner may adopt rules providing for the imposition
and remission of penalties added to assessments made under this section.

The commissioner shall
give the party assessed written notice of the assessment in the manner provided
in section 5703.37 of the Revised Code. With the notice, the commissioner shall
provide instructions on how to petition for reassessment and request a hearing
on the petition.

(B)
Unless the party assessed files with the tax commissioner within sixty days
after service of the notice of assessment, either personally or by certified
mail, a written petition for reassessment, signed by the party assessed, or by
the party's authorized agent having knowledge of the facts, the assessment
becomes final and the amount of the assessment is due and payable from the
party assessed to the treasurer of state. The petition shall indicate the
objections of the party assessed, but additional objections may be raised in
writing if received by the commissioner prior to the date shown on the final
determination. If the petition has been properly filed, the commissioner shall
proceed under section 5703.60 of the Revised Code.

(C)
After an assessment becomes final, if any portion of the assessment remains
unpaid, including accrued interest, a certified copy of the tax commissioner's
entry making the assessment final may be filed in the office of the clerk of
the court of common pleas in the county in which the party's place of business
is located or the county in which the party assessed resides. If the party
maintains no office in this state and is not a resident of this state, the
certified copy of the entry may be filed in the office of the clerk of the
court of common pleas of Franklin county.

Immediately upon the
filing of the entry, the clerk shall enter a judgment for the state of Ohio
against the party assessed in the amount shown on the entry. The judgment may
be filed by the clerk in a loose-leaf book entitled "special judgments for
state fuel use tax," and shall have the same effect as other judgments.
Execution shall issue upon the judgment upon the request of the commissioner,
and all laws applicable to sales on execution shall apply to sales made under
the judgment.

If
the assessment is not paid within sixty days
after the day the assessment was issued, the portion of
the assessment consisting of tax due shall bear interest at the rate per
annum prescribed by section 5703.47 of the Revised Code from the day the
commissioner issues the assessment until it is paid or
until it is certified to the attorney general for collection under section
131.02 of the Revised Code, whichever comes first. If the unpaid portion of the
assessment is certified to the attorney general for collection, the entire
unpaid portion of the assessment shall bear interest at the rate per annum
prescribed by section 5703.47 of the Revised Code from the date of
certification until the date it is paid in its entirety. Interest shall
be paid in the same manner as the tax and may be collected by the issuance of
an assessment under this section.

(D)
All money collected by the tax commissioner under this section shall be paid
into the state treasury in the same manner as the revenues deriving from the
taxes imposed by section 5728.06 of the Revised Code.

(A)
Sixty
days after service of an assessment under section
5728.10 of the Revised Code, or
when the tax commissioner files a certified copy of an entry making an
assessment as provided in that section, the commissioner shall suspend all fuel
use permits issued to the person against whom the assessment was made, provided
that no fuel use permit shall be suspended while an appeal is pending, except
in those cases in which no return has been filed, or where it is alleged a
fraudulent return has been filed.

Upon suspension of a fuel use permit, the commissioner may
require that the permit holder surrender to the commissioner the permit and
identification device.

Upon payment in full of the assessment and interest, the
commissioner shall immediately reinstate all fuel use permits issued to the
person against whom the assessment was made which have been suspended.

(B)
If no returns have been filed
within the time prescribed for the filing of returns, or within any extension
of time for filing as the tax commissioner may grant in accordance with section
5728.14 of the Revised Code, the
commissioner, after giving written notice of the commissioner's intention so to
do, immediately may suspend all fuel use permits held by the person failing to
file a return. The notice shall be sent to the last known address of the
person. No permit which has been suspended for failure to file a return shall
be reinstated until the person files complete and correct returns for all
periods in which no return has been filed and paid the full amount of the tax,
interest, and additional charges due.

Any non-resident of
this state who accepts the privilege extended by the laws of this state to
non-residents of operating a commercial car or commercial tractor, which is
subject to the tax levied in section
5728.06 of the Revised Code, or of
having the same operated within this state, and any resident of this state who
operates a commercial car or commercial tractor, which is subject to the tax
levied in section
5728.06 of the Revised Code, or
has the same operated within this state and subsequently becomes a non-resident
or conceals the
person's whereabouts, makes the secretary of state of the state of Ohio
the
person's agent for the service of process or notice in any assessment,
action or proceeding instituted in this state against such person out of the
failure to pay the taxes imposed
by the provisions of section
5728.06 of the Revised Code.

Such process or
notice shall be served as provided under section
5703.37 of the Revised Code.

Sections
5728.02 to
5728.12 of the Revised Code do not
apply to motor vehicles, commercial cars, or commercial tractors owned and
operated by the United States, by this state or any political subdivisions
thereof, or by any other state or its political subdivisions if that state
extends a similar exemption to motor vehicles, commercial cars, or commercial
tractors owned and operated by this state or its political subdivisions.

In addition to any other powers conferred upon him by law the
tax commissioner shall have the following powers:

(A)
To prescribe all forms required to be
filed with the treasurer of state or the tax commissioner pursuant to sections
5728.01 to 5728.14 of the Revised
Code;

(B)
To appoint and employ
such personnel as may be necessary to carry out the duties imposed upon him by
sections 5728.01 to 5728.14 of the Revised
Code;

(C)
To adopt and promulgate
such rules pertaining to the levy and collection of the tax imposed by sections
5728.01 to 5728.14 of the Revised
Code as he may deem necessary;

(D)
To release any property from the lien of any fees, taxes, penalties, or
interest imposed by sections
5728.01 to 5728.14 of the Revised
Code upon application, provided payment be made to the treasurer of state for
the full amount of all taxes and penalties due;

(E)
To extend, for cause shown, the time of
filing any return required to be filed by sections
5728.01 to 5728.14 of the Revised
Code for such period as he may deem reasonable.

(A)
As used in
this section, "peace officer" has the same meaning as in section
2935.01 of the Revised Code.

(B)
A peace officer, law
enforcement agency employing a peace officer, and the state or any political
subdivision associated with a peace officer are not liable in damages in a
civil action for any injury, death, or loss to person or property allegedly
caused by conduct of a peace officer in the course of his performance of any
duty required or authorized by this chapter. This section does not affect, and
shall not be construed as affecting, any immunity or defense that a peace
officer, law enforcement agency employing a peace officer, and the state or any
political subdivision associated with a peace officer may be entitled to under
another section of the Revised Code or the common law of this state, including,
but not limited to, sections
9.86,
2744.02, and
2744.03 of the Revised Code.

(1)
Except as provided in division (A)(2) of
this section, whoever violates any provision of sections
5728.01 to
5728.14 of the Revised Code, or
any rule promulgated by the tax commissioner under the authority of any
provision of those sections, for the violation of which no penalty is provided
elsewhere, shall be fined not less than twenty-five nor more than one hundred
dollars.

(2)
Division (A)(1) of
this section does not apply to the filing of any false or fraudulent return,
application, or permit under section
5728.02,
5728.03, or
5728.08 of the Revised Code. The
filing of any false or fraudulent return, application, or permit under any of
those sections is a violation of section
2921.13 of the Revised Code.